Tds applicable or not

This query is : Resolved 

13 February 2018 A company (pvt/pub) received WIFI services from BSNL .
not deduct the TDS for the payment of bill.
Section 194C is apllicable or not ?

Amount of bill is Rs . 6 lac for the month .

13 February 2018 this service is not covered under section 194C and hence tds is not to be deducted under that section

14 February 2018 TDS not chargeable on Internet service under section 194C
kindly go this link: https://www.simpletaxindia.net/2016/02/tds-on-internet-mobile-telephone.html


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